Publication Date
April 2002
Abstract
Accounting Theory & History is the second course for accounting majors at Kansas State University. This course, along with the first course, Accounting Processes and Controls, serve as the foundation for the remaining accounting curriculum. The introductory accounting classes have a user perspective and de-emphasize the mechanics of the accounting process. Accounting Processes & Controls is designed to teach students how the accounting system works both manually and electronically. Accounting Theory & History describes how accounting has evolved and examines the various accounting methods/theories that could be used or are used in accounting. By taking this approach, students understand that accounting is a living system that has evolved and continues to evolve.
Recommended Citation
Vruwink, David R. and Deines, Dan
(2002)
"Case for teaching accounting history with accounting theory in the undergraduate curriculum; Innovation in Teaching Award submission,"
Accounting Historians Notebook: Vol. 25
:
No.
1
, Article 10.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol25/iss1/10